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County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… 31, 2013. Background The County of Otsego is located in central New York State and had a 2010 population of 62,259. The County is governed by an … It uses trust and agency funds to account for assets held in a trustee capacity or as an agent for individuals, private …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013. Background The True North Troy … under SUNY authorization and provides elementary education to approximately 300 students in kindergarten through eighth …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mWashingtonville Central School District – Financial Condition (2017M-129)
… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Town of Dannemora – Part-Town Activities (2017M-215)
… Recommendations Establish a PT general fund and use it to account for PT general activities. Review statutory …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and Marshall in Oneida County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s financial activities … did not remit tax collections totaling $2,794,760 to the Supervisor in a timely manner. The Board did not … form of receipt is available. Remit all tax collections to the Supervisor at least once each week. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Tapestry Charter School – Procurement (2017M-203)
… our audit was to determine whether School officials used a competitive process to procure goods and services for the … 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Newfane Central School District – Financial Condition (2015M-307)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 … September 17, 2015. Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… 31, 2015. Background The Manchester-Shortsville Central School District is located in the Towns of Manchester, … in Ontario County. The District, which operates one school with approximately 820 students, is governed by an … ManchesterShortsville Central School District Procurement of Professional Services 2016M157 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalMadison Central School District – Procurement of Professional Services (2015M-322)
… process and procedures for procuring professional services for the period July 1, 2014 through July 31, 2015. … officials did not always seek competition for professional services. The Board did not always formally approve contracts … Recommendations Monitor the procurement of professional services to ensure compliance with the District’s policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mLocust Valley Central School District – Competitive Quotes (2016M-131)
Locust Valley Central School District Competitive Quotes 2016M131
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… if the District has properly accounted for employee leave accruals for the period July 1, 2011, to March 31, … approximately $53.5 million. Key Finding We reviewed the leave accrual records for 10 of the 236 District employees with the highest accumulated unused leave balances, to determine if the employees’ unused accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsWest Seneca Central School District – Financial Condition (2014M-381)
… 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg … and Cheektowaga, in Erie County. The District, which is governed by an elected seven-member Board of Education, … surplus funds, within the legal limit, so that cash is available to fund unexpected expenditures or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381New Paltz Central School District – Financial Condition (2014M-38)
… The New Paltz Central School District is located in portions of the Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. The District operates four schools with … unappropriated fund balance to provide a financial cushion in case of unforeseen expenses. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Hudson City School District – Grant Administration (2013M-324)
… Background The Hudson City School District is located in Columbia County. The District is governed by the Board of … disbursements and that such disbursements are made in accordance with the grant requirement guidelines. Ensure … documented, accurately allocated and correctly reported in accordance with grant-funding criteria. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Town of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ … through July 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 residents, is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Town of Schaghticoke – Water Operations (2016M-390)
… The Board did not approve water billings and customer account adjustments. The Board did not perform an annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Elmira Heights Central School District – Financial Condition (2014M-76)
Elmira Heights Central School District Financial Condition 2014M76
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices and financial … Village officials did not develop policies and procedures to govern budgeting practices or a comprehensive multiyear … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Glens Falls Housing Authority – Tenant Rents (2014M-370)
… to New York State Public Housing Law to provide low rent housing for qualified individuals. Operating … segregated and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited in a timely manner. Receipts for rent were not issued to apartment complex tenants. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370